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| Tekijä: | Henri, J-F. |
| Otsikko: | Management control systems and strategy: A resource-based perspective |
| Lehti: | Accounting, Organizations and Society
2006 : AUG, VOL. 31:6, p. 529-558 |
| Asiasana: | management control strategy performance measurement organizational performance |
| Kieli: | eng |
| Tiivistelmä: | This study aims at examining, from a resource-based perspective, the relationships btw. the use of management control systems (MCS) and organizational capabilities (hereafter as: capbs). In more detail, the focus is on the diagnostic and interactive (here as: d-and-i.) uses of one important aspect of MCS, namely performance measurement systems (PMS), and four capbs. leading to strategic choices (that is, entrepreneurship, innovativeness, market orientation, and organizational learning). Three research questions are investigated: To what extent do the d-and-i. uses of MCS: i. contribute specifically to the creation and maintenance of capbs. leading to strategic choices? ii. ... act in combination to produce dynamic tension contributing to the creation and maintenance of these capbs.? iii. ... contribute to organizational performance? The results suggest that an interactive use of PMS fosters the four capbs. by focusing organizational attention on strategic priorities and stimulating dialogue. |
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